Which of the following statement is incorrect with regard to written representations?

(A) (A) Written representations are an important source of audit evidence.

(B) (B) Written representations are necessary information that the auditor requires in connection with the audit of the entity's financial statements.

(C) (C) Written representations not only provide necessary audit evidence, but also provide sufficient appropriate audit evidence on their own about any of matters with which they deal.

(D) (D) Written representations only provide necessary audit evidence but do not provide sufficient appropriate audit evidence on their own about any of matters with which they deal.